Tax Flash no. 127

In the Official Gazette, Part I no. 1203 of 24 December 2025, was published the Emergency Ordinance no. 89/2025 for the amendment and completion of Law no. 227/2015 regarding the Fiscal Code, the regulation of certain fiscal-budgetary measures, as well as for the amendment and completion of certain normative acts.

We present below the most significant tax changes introduced:
 
  1. MINIMUM TURNOVER TAX (“MTT”) / SUPPLEMENTARY TURNOVER TAX FOR LEGAL ENTITIES CARRYING ACTIVITY IN THE OIL AND NATURAL GAS SECTORS („STT”)
 
  • The MTT rate is reduced to 0.5%, from 1%, starting with 2026 or the amended fiscal year beginning in 2026;
  • The MTT/STT regime applies until 31 December 2026 / until the end of the amended fiscal year ending in 2027;
  • Transitional rules are introduced regarding the retention of assets included in indicators I and A taken into account when determining MTT/STT, for a minimum period equal to half of their economic useful life, but not more than 5 years;
  • The exceeding borrowing costs resulting from transactions/operations that financed the acquisition/production of fixed assets under construction/assets established according to the tax provisions in force until 31 December 2026 (or until the end of the amended fiscal year ending in 2027) are allocated, for deductibility in the following fiscal years, to the threshold represented by the equivalent in RON of the amount of 1,000,000 euros.
 
  1. MICRO-ENTERPRISES INCOME TAX
 
  • The 3% tax rate is eliminated starting with 1 January 2026. Thus, an unique tax rate of 1% is established on the micro-enterprises income tax;
  • We remind you that the applicability threshold for 2026 is of 100,000 euros.
 
  1. INCOME TAX
 
  • The tax rate applicable to certain income from other sources is increased from 10% to 16%. Income from other sources subject to the rate increase are:
    • goods and/or services received by a participant in the legal entity, granted/provided by the legal entity for his personal benefit and
    • the amount paid to a participant in a legal entity, for his personal benefit, for goods or services purchased from it, above the market price for such goods or services.
  • In the case of employees who carry out activity based on an individual employment contract, employed full-time, at the place where the basic position is located, no income tax and mandatory social contributions are due for the amount of 300 lei/month from income from salaries and assimilated to salaries related to the period 1 January – 30 June 2026, respectively for the amount of 200 lei/month, from income from salaries and assimilated to salaries related to the period 1 July – 31 December 2026, if the following conditions are cumulatively met:
    • the level of the monthly gross basic salary established according to the individual employment contract, without including bonuses and other additions, is equal to the level of the minimum gross salary per country guaranteed in payment established by regulatory act, in force in the month to which the income relates;
    • the gross income derived from salaries and assimilated to salaries, without including the value of meal vouchers, holiday vouchers, respectively the food allowance, as the case may be, granted according to the law, based on the same individual employment contract, for the same month, does not exceed the level of 4,300 lei inclusively in the period between 1 January – 3- June 2026, respectively the level of 4,600 lei inclusively in the period between 1 July -31 December 2026.
 
  1. EXCISE DUTIES
 
  • The ordinance includes amendments and additions regarding the reorganization of the excise authorization and control regime: authorization procedures for tax warehouses and operators in the field of excisable products (energy, alcohol, tobacco) will be carried out by an ANAF Authorization Commission, rather than by customs directorates (with a few exceptions).
  • Additional guarantees and control requirements are introduced for operators with a high fiscal risk.
  • New categories of operators and certificates are introduced.
 
  1. TAX ON SPECIAL CONSTRUCTIONS

Starting with the year 2027/amended fiscal year beginning in the year 2027, the special construction tax is repealed.
 
  1. RO e-Invoice
 
  • The deadline for submitting invoices to the RO e-Invoice system is changed to 5 working days, whereas previously it was 5 calendar days. The 5-working-day deadline is also introduced for invoices issued in B2C transactions.
  • Taxable persons established in Romania issuing invoices for supplies of goods and services with the place of supply in Romania, carried out toward taxable persons not established but VAT-registered in Romania, are obliged to submit the invoices to the RO e-Invoice system, with certain exceptions (cash register receipts, intra-Community supplies).
  • Suppliers/service providers who are fiscally identified by personal identification number (CNP) and who have RO e-Invoice obligations must mandatorily register in the RO e-Invoice Register.
    • before starting their activity, or
    • if they started their activity before 15 January 2026, by that date.
  • The procedure for organization and registration in the RO e-Invoice Register is to be updated by an ANAF order within 15 days from the entry into force of the ordinance.
 
  1. RO e-VAT
 
  • As of 1st of January 2026, the obligation for taxpayers to respond to RO e-VAT compliance notifications is eliminated.
  • As of 1st January 2026, penalties for non-compliance with the RO e-VAT system are eliminated (these penalties were due to apply from 1 January 2026 if they had not been cancelled by this ordinance).
  • The e-VAT system will continue to operate; taxpayers will continue to receive, even after 1st of January 2026, the pre-filled VAT return and the compliance notification, but they will no longer have a legal obligation to respond and will no longer face penalties for non-compliance.
 
  1. LOCAL TAXES

In 2026, buildings used as greenhouses, solariums, nurseries, mushroom farms, feed silos, silos and/or barns are exempt from building tax. Starting with 2027, the building tax for these buildings is reduced by 50%.